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45-11-245.02
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within the county in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft,
and commercial fishing vessels of over five tons displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
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45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section shall apply
only to those portions of Colbert County located outside the corporate boundaries of the Cities
of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares that volunteer
fire departments that receive funds pursuant to this section are organizations which are public
in nature, as they protect the health, safety, and welfare of the citizens of the county.
(c)(1) There is hereby levied on the owner of each dwelling and on the owner of each building
or commercial building or facility located in those portions of Colbert County located outside
the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals a fire protection
service fee of fifty dollars ($50) per year. (2) For the purposes of this section a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one...
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45-22-243.99
providing for their issuance. The term capital improvements, as used in this subsection, includes
improvements, additions, and replacements to the public hospital that are of such nature as
to be chargeable to fixed capital account by generally accepted accounting principles, and
real estate on which any such improvements, additions, or replacements are proposed to be
located. The term shall be deemed to include additional structures and shall be deemed also
to include equipment and other personal property when chargeable to fixed capital account
by generally accepted accounting principles, and shall not include any operating expenses
of the hospital. (c) The portion of the tax proceeds that is to be paid to the City of Cullman
in subsection (a) may be used by the city for any lawful purpose. (d) The tax proceeds allocated
to the county in subsection (a) shall be distributed by the county treasurer monthly as follows:
(1) One-fifth (20 percent) of the tax proceeds allocated to the...
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45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property shall be three quarters of one percent. The rate of tax applicable to any automotive
vehicle or truck trailer, semitrailer, or house trailer, or mobile home setup materials and
supplies (automotive rate) shall be one quarter of one percent. The rate of tax applicable
to any machinery or equipment which is used in planting, cultivating, and harvesting farm
products, or used in connection with the production of agricultural produce or products, livestock,
or poultry on farms, and the parts of such machines, machinery, or...
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45-27-245
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged or continuing within Escambia County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly provided...
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19-3B-816
Section 19-3B-816 Specific powers of trustee. (a) Without limiting the authority conferred
by Section 19-3B-815, a trustee may: (1) collect trust property and accept or reject additions
to the trust property from a settlor or any other person, including, but not being limited
to, the authority to receive, collect, hold, and retain common or preferred stock or other
interests in the trustee or any related party; (2) acquire or sell property, for cash or on
credit, at public or private sale; (3) exchange, partition, or otherwise change the character
of trust property; (4) deposit trust money in an account in a regulated financial-service
institution; (5) borrow money, with or without security, and mortgage or pledge trust property
for a period within or extending beyond the duration of the trust; (6) with respect to an
interest in a proprietorship, partnership, limited liability company, business trust, corporation,
or other form of business or enterprise, continue the business or other...
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22-37A-2
Section 22-37A-2 Definitions. As used in this chapter, the following terms have the following
meanings: (1) ACCREDITED INDIVIDUAL. An individual who engages in lead hazard reduction activities,
who has successfully completed a Safe State accredited lead training course appropriate for
the type or category of lead hazard reduction activity to be provided, who meets all other
personal accreditation requirements established by Safe State under this chapter, and
who holds a valid registration in the state accreditation registry for the relevant type or
category of lead hazard reduction activity. (2) ACCREDITED LEAD TRAINING COURSE. A course
of instruction which has been reviewed and accredited by Safe State as meeting or exceeding
training requirements established under Title IV of the Federal Toxic Substances Control Act
(Public Law 99-519, 100 Stat. 2970, 15 U.S.C. ยง2601 et seq., as amended). (3) BOARD. The
State Board of Health as defined in Section 22-2-1. (4) INDOOR. The enclosed...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-49-151.17
Section 45-49-151.17 Disposition of funds. (a) All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this subpart shall be paid to the racing commission
and shall be remitted by it to the county treasurer for deposit in the county treasury to
the account of the Mobile County Racing Commission as directed by the racing commission. All
monies remaining after payment of the expenses incurred in the administration of this subpart
including, but not limited to, the payment of the salaries and expenses of the members and
employees of the racing commission, and subject to any reserves for contingencies as the racing
commission shall direct, shall be distributed by the county treasurer monthly as follows:
(1) Until the capital improvement fund has accumulated four million two hundred thousand dollars
($4,200,000): Forty percent to the University of South Alabama for the use of the medical
school; 10 percent to S. D. Bishop State Community College; 15...
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